Standard Deadlines

Does HMRC charge to file? Fees and penalties

For most returns HMRC charges nothing to file, but there are penalties for filing late.

Filing	Form	HMRC filing fee	Late filing penalty
Self Assessment (individual / sole trader)	SA100 Self Assessment Tax Return	Free	£100 initial penalty. After 3 months, £10 per day (maximum £900). After 6 months, 5% of the tax due or £300, whichever is greater. After 12 months, another 5% or £300, whichever is greater
Partnership return	SA800 Partnership Tax Return	Free	The same Self Assessment penalties apply, and if the return is late every partner is charged a penalty
MTD for Income Tax (£50K+ income, from 6 April 2026)	No form number: quarterly updates and the final declaration are submitted through software	Free	At 4 points, a £200 penalty applies, then another £200 for each further late submission. In 2026/27, no penalty points are charged for late quarterly updates
Corporation Tax	CT600 Company Tax Return	Free	Old rates: £100 / £200. New rates (filing date on or after 1 April 2026): £200 / £400. For a third late return, £1,000 / £2,000
VAT	VAT100 VAT Return	Free	At 4 points for a quarterly filer, a £200 penalty applies, then another £200 for every further late return
PAYE (payroll)	FPS Full Payment Submission or EPS Employer Payment Summary	Free	Monthly: 1–9 employees £100, 10–49 £200, 50–249 £300, 250+ £400
Class 1A NIC	P11D(b) Return of Class 1A National Insurance contributions	Free	£100 per 50 employees, for each month or part month the return is late
CIS (Construction Industry Scheme)	CIS300 Monthly Return	Free	£100 (1 day late), £200 (after 2 months), after 6 months 5% or £300, after 12 months 5% or £300 (whichever is greater in each case)
Stamp Duty Land Tax	SDLT return (online), paper form SDLT1	Free	£100 up to 3 months late, £200 after that, and for returns more than 12 months late a tax-related penalty of up to 100% of the tax due
CGT on UK property	Capital Gains Tax on UK property (online), paper form PPDCGT	Free	£100 penalty, and if more than 3 months late, £10 per day (maximum £900). The deadline is 60 days from completion

How much does Companies House charge?

Every UK company pays Companies House fees for certain jobs, such as setting up a company, changing its name, filing a confirmation statement or closing it down. Filing online is usually cheaper than paper.

Limited company

Service	Form	Online / software	Paper
Incorporation	IN01	£100	£124
Same day incorporation	IN01	£156	–
Change of name	NM01	£20	£30
Same day change of name	NM01	£85	–
Re-registration (private to PLC)	RR01	–	£124
Confirmation statement (first in the 12-month payment period)	CS01	£50	£110
Annual accounts filing	–	–	–
Voluntary strike off	DS01	£13	£18
Registration of a charge	MR01	£14	£24
Reduction of capital by solvency statement	SH19	–	£20
Same day reduction of capital by solvency statement (upload only)	SH19	–	£89
Reduction of capital by court order	SH19	–	£20
Administrative restoration	RT01	–	£341

LLP

Service	Form	Online / software	Paper
Incorporation of LLP	LLIN01	£100	£124
Same day incorporation	LLIN01	£156	–
Confirmation statement	LLCS01	£50	£110
Change of name	LLNM01	£20	£30
Same day change of name	LLNM01	£85	–
Voluntary strike off	LLDS01	£13	£18
Registration of a charge	LLMR01	£15	£24
Administrative restoration	LLRT01	–	£341

Overseas company

Service	Form	Online	Paper
Registration of UK establishment	OSIN01	–	£124
Change of corporate name	OSNM01	–	£30
Annual document processing fee (with accounts)	–	£50	£110

CIC (community interest company)

Service	Form	Online / software	Paper
Registration of a CIC	CIC36	£115	£139
Conversion of limited company to CIC	CIC37	–	£45